Okla. Stat. tit. 40, § 40-165.11: Failure to pay benefits or furnish wage supplements

pursuant to agreements.

A. In addition to any other penalty or punishment otherwise

prescribed by law, any employer who is a voluntary party to or

subject to a bona fide written agreement to pay or provide benefits

or wage supplements to employees or to a third party or fund for the

benefit of employees and who willfully fails, neglects or refuses to

pay the amount or amounts necessary to provide such benefits or

furnish such supplements within thirty (30) days after such payments

are required to be made by law or by agreement, shall be guilty of a

misdemeanor, and each such failure to make payment as required

herein shall constitute a separate offense. Where such employer is

a corporation, the president, secretary, treasurer or officers

exercising corresponding functions shall each be guilty of a

misdemeanor.

B. As used in this section, the term "benefits or wage

supplements" includes, but is not limited to, reimbursement for

expenses as agreed prior to contracting said expenses; health,

welfare and retirement benefits; and vacation, separation or holiday

pay.